Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Addition on account of commission paid and on account of salary - Assessee has inflated the expenses just to reduce the taxable income - additions confirmed.
Addition on account of commission paid and on account of salary - Assessee has inflated the expenses just to reduce the taxable income - additions confirmed.
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